Article Per Year (5 Year)
p-Index From 2020 - 2025
3.096
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Sidoluhur J-ISCAN : Journal of Islamic Accounting Research Jurnal Pendidikan Ekonomi dan Akuntansi
Yuli Chomsatu Samrotun
Universitas Islam Batik Surakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 20 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Subsektor Transportasi Terdaftar di BEI Rahayu Pangestuti; Anita Wijayanti; Yuli Chomsatu Samrotun
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 1 (2020): Owner Vol. 4 No. 1 Periode Februari 2020
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.507 KB) | DOI: 10.33395/owner.v4i1.199

Abstract

Timeliness is a must in a corporate financial reporting and one of the requirements for information to be useful and relevant to the existing situation. This research’s purpose to test and analyze the impact of profitability, liquidity, leverage, firm size, and audit opinion on timeliness of financial reporting. Transportation sub sector companies listed on Indonesia Stock Exchange in 2016-2018 are the population of this study, as much 42 companies. The total’s samples is 40 transportation companies, selected using purposive sampling method. Data analysis technique using logistic regression test. The result showed the timeliness of financial reporting influenced by leverage and audit opinion, but not influenced by profitability, liquidity, and firm size.
Dimensi Struktur Modal pada Perusahaan Property and Real Estate Fida Nur Annisa; Yuli Chomsatu Samrotun; Rosa Nikmatul Fajri
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.209

Abstract

Capital structure is a balance or comparison between foreign capital and own capital. This study aimsto examine and analyze the effect ofprofitability, non-debt tax shield, asset structure, company size, and liquidity in property and real estate companies in 2015-2018. The independent variables of this study are profitability, non-debt tax shield, asset structure, company size, and liquidity. The dependent variable in this study is the capital structure. This study uses secondary data obtained from the IDX. With a population of 48 property and real estate manufacturing companies and sampling techniques using purposive sampling produces 34 sample companies. This type of quantitative research and data analysis techniques using multiple linear regression. The results of the research partially addressed the variable profitability, company size and liquidity which had no significant effect on capital structure while the non-debt tax shield and asset structure variables had a significant effect on capital structure.
Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2016-2018 Pratiwi Pardiastuti; Yuli Chomsatu Samrotun; Rosa Nikmatul Fajri
Owner : Riset dan Jurnal Akuntansi Vol. 4 No. 2 (2020): Article Research
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v4i2.210

Abstract

This study aims to analyze the factors that influence value company (PBV) which includes dividend policy (DPR), company size (SIZE), capital structure (DER), liquidity (CR), and profitability (ROA). The population in this study is a manufacturing company in the consumer goods industry sector listed on Indonesia Stock Exchange (IDX) for the period 2016-2018. The sampling technique uses the method purposive sampling, so we obtained a sample of 18 companies. Type quantitative research. Data sources in the form of secondary data. Data analysis used is multiple linear regression analysis. The results showed that partially dividend policy (DPR), capital structure (DER) and profitability (ROA) affect on value company (PBV). While the size of the company (SIZE) and liquidity (CR) has no affect on value company (PBV).
Co-Authors Allivia Ayningtiyas Anita Wijayanti Annisa Widya Kurniawati Aprilia Wimas Indrayani Arief Abdul Aziz Bambang Mursito Dessy Ambarwati Eka Prasetya Ningrum Ema Murtia Ningrum Fida Nur Annisa Imas Restu Prasiwi Kartika Hendra Titisari Kiki Nurhalimah Masna Rina Fitriyati Maya Oktavia Melia Sari Muhammad Ridwan Yusuf Nanda Ayu C.T Niken Tri Mulatsari Novita Trie A.P Octavian Erwin Mulya Hidayat Pratiwi Pardiastuti Purnama Siddi Radian Atho' Al-Faruqi Rahayu Pangestuti Riana Rachmawati Dewi Robiatus Salamah Rosa Nikmatul Fajri Septiana Putri H Siska Agustina Kusumastuti Siti Nur laela Suhendro Suhendro Suhendro Syaiful Anwar Vivian Puspasari